I normally buy soda on sale in 12 packs, so I'm used to finding good deals, normally getting them for $2.50, $3.00 at the absolute most if I'm out of soda.
The soda cost $367, an Xbox is $180.
367 - 180 = $187 for 92 cases of soda
24 cans in a case so 92 x 2 = 184 12-packs
184 12-packs / $187 = $.99 per 12-pack.
If you want an Xbox and like Mountain Dew, this is definately the way to go.
Or if you don't like Mountain Dew, buy the soda, get the points, then re-sell to people at $2 a 12 pack. Which would give you $374. That would give you $7 and a free Xbox.